The current account is the record of receipts from other countries

The current account is the record of receipts from a nation's transactions of trade of goods and services with other countries.

Explanation:

The current account is responsible for documenting the economic transactions between one nation and another.

This includes trade in goods, profits, investments and payments of a nation for a certain period of time.

A surplus is the term used for an account whose result is positive, and a deficit is the opposite, a negative result that the nation obtains from import and export transactions.

These balances, whether negative or positive, will have an opposite balance, which will be the balance of the capital account, where there will be a record of the investments and changes in the central bank's reserves.

If a country makes an export, then it will receive a credit balance. If they make an import, it will be a debit balance.

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